CCAO Research & Educational Foundation

Nonprofit profile at a glance

EIN
311317309
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Columbus, OH, USA
Phone
6142215627
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Government and Public Administration

Reported finances

Revenue
$16,102
Expenses
$15,197
Assets
$40,608
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

36 people listed

Executive titles in this filing

  • Cheryl Subler (Executive Director)
  • Chris Abbuhl (President)
  • David Painter (1st Vice President)
  • Denise Driehaus (2nd Vice President)

Highest reported compensation

  • Cheryl Subler (Executive Director): $238,915 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational seminars and publications

What it reported doing in 2024

Once attendance was confirmed at a university, community college, training program or vocational school, five high school seniors across Ohio, with plans for a career in public service in Ohio, were presented with $2,000 scholarships each.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 71
  • Accountability: 74
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 82
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.6%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.67; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 295.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -43.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 83% of spending went to programs
  • Governance: 35 of 35 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $239K · 36 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.